Supreme Court · 2000 INSC 280 · Decided 3 May 2000
Collector of Customs, Madras v. India Organic Chemicals LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 280 · [2000] 3 S.C.R. 946
- Case number
- CIVIL APPEAL No. 8308/1995
- Decided
- 3 May 2000
- Bench
- S.P. BHARUCHA, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 19, 2(15)
Headnote
Customs Tariff Act : :x - Central Excise Tariff-Tariff Item 68-Diesel engine set-Import of- c Additional duly on-Assessee claiming refund on the ground that the said set comprised of a diesel engine and a generator and additional duty should have been charged separately on each of the two (Appeals) but allowed by Tribunal applying S.19 of Customs Act-Held, S. 19 of Customs Act not )--- applicable-S. 19 applies to duty under Customs Act and not for purposes of D assessment of additional duty under Customs Tariff Act-Tariff Item 68 appliable--Order of Tribunal set aside. CIVIL
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